Tariff classification by essential character favoured Heading 30.01 for a therapeutic animal extract, not a natural high polymer.

Imported Hirudoid substance containing heparinoid was classified by essential character as a standardised extract of animal origin prepared for specific therapeutic use. The small proportion of heparinoid did not convert it into a natural high polymer under Heading 39.01/06. Heading 30.01 was treated as the more specific and apt entry because it covers organo-therapeutic extracts and other animal substances prepared for therapeutic or prophylactic use. The explanatory notes to the Brussels Tariff Nomenclature were treated as guides only and could not override the tariff entries. Classification under Heading 30.01 was upheld and the contrary classification was set aside.

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Issues: Whether the imported Hirudoid substance containing heparinoid was classifiable under Heading 39.01/06 of the Customs Tariff Act, 1975 as a natural high polymer, or under Heading 30.01 as an organo-therapeutic preparation or other animal substance prepared for therapeutic or prophylactic use.

Analysis: The imported material was found to be a standardised extract of animal origin prepared for a specific therapeutic use and not for general use. The presence of heparinoid in a small proportion did not alter the essential character of the product or make it a natural high polymer falling within Heading 39.01/06. The explanatory notes to the Brussels Tariff Nomenclature were treated only as guides and not as ative of classification, and the tariff entries had to be compared on their own terms. Heading 30.01 was found to be the more specific and apt description because it covered organo-therapeutic extracts and other animal substances prepared for therapeutic or prophylactic uses.

Conclusion: The imported Hirudoid substance was held classifiable under Heading 30.01 and not under Heading 39.01/06; the classification adopted by the lower authorities was set aside.

Final Conclusion: The appeal succeeded and the assessee obtained classification in its favour with consequential relief.

Ratio Decidendi: For tariff purposes, a product must be classified by its essential character and the most specific applicable heading, and an explanatory note cannot override the scope of the tariff entries when the goods are prepared for a specific therapeutic use rather than general use.

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